Judgment :- R. JAYASIMHA BABU, J. In the light of the decision of this court in the case of CIT v. Sri Hari Mills Pvt. Ltd., counsel fairly stated that the proposed question will have to be regarded as one which is covered by that decision. It has been held in that case that expenditure on replacement of worn out parts of machinery is expenditure of revenue character, as it was meant to keep the business without break down of machinery and not expenditure incurred for starting a new business. The tax case petitions are, therefore, dismissed.